Analisis Keterkaitan Rasio Keuangan Dan Maturitas Terhadap Rating Obligasi Perusahaan (Penelitian Periode 2006 S.D 2007)
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Institusion
STIE Indonesia Banking School
Author
Setiawan, Darma
Subject
HF5601 Accounting
Datestamp
2024-07-19 01:24:25
Abstract :
Bond ratings are based, in part, on available statistics depicting a firm?s operating and financial condition. The general concern of this study is the utility of accounting and the non-accounting factors in long-term credit. This utility is examined here by an evaluation of the analysis power of accounting and the non-accounting factors in regard to corporate bond rating. Data used is the sample of listed companies at Indonesian Stock Exchange and the announcement of bond rating changes issues by PT PEFINDO for the period of 2006-2007. The result using multiple regressions show that in simultaneous those independent variables use, which is Current Ratio, Debt to Equity Ratio, Return on Equity, Return on Asset and Maturity are significantly react on bond rating. In partial shows that the Debt to Equity Ratio and Return on Equity are significantly react on bond rating.
Bond ratings are based, in part, on available statistics depicting a firm?s operating and financial condition. The general concern of this study is the utility of accounting and the non-accounting factors in long-term credit. This utility is examined here by an evaluation of the analysis power of accounting and the non-accounting factors in regard to corporate bond rating. Data used is the sample of listed companies at Indonesian Stock Exchange and the announcement of bond rating changes issues by PT PEFINDO for the period of 2006-2007. The result using multiple regressions show that in simultaneous those independent variables use, which is Current Ratio, Debt to Equity Ratio, Return on Equity, Return on Asset and Maturity are significantly react on bond rating. In partial shows that the Debt to Equity Ratio and Return on Equity are significantly react on bond rating.
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